1. Tax Administration

2. What is the Tax Administration?
The Tax Administration is the administrative organization within the Ministry of Finance whose basic duty is to implement tax regulations and regulations concerning the payment of obligatory contributions.
Translate the above paragraph!

3. Translation
Porezna uprava je upravna organizacija u sastavu Ministarstva financija čija je temeljna zadaća primjena poreznih propisa i propisa o plaćanju obveznih doprinosa.

4. Translate the following:
All residents are obliged to participate in the settlement of public expenses in accordance with their economic abilities. The tax system is based on the principles of equality and equity.

5. Translation
Svatko je dužan sudjelovati u podmirenju javnih troškova, u skladu sa svojim gospodarskim mogućnostima. Porezni se sustav temelji na načelima jednakosti i pravednosti.

6. Duties of the Tax Administration
Can you enumerate main duties of the tax administration?
Read the paragraph The Scope of Work of the Tax Administration (p.37-38)
Make a list of words you are not familiar with!

7. Vocabulary receiving tax returns – zaprimanje poreznih prijava
tax refund – povrat poreza
tax accounts – porezno knjigovodstvo
tax liability – porezna obveza
seizure of assets – ovrha
filing charges – podnošenje prijava
misdemeanor proceedings – prekršajni postupak
violation of tax regulations – povreda poreznih propisa
enforcement of regulations – provođenje propisa
to maintain official record - voditi službenu evidenciju
obligatory contributions – obvezni doprinosi

8. Translate the following in writing:
The Tax Administration performs administrative and other professional duties relating to the following:
Receiving tax returns, entering tax liabilities in tax accounting, collecting and refunding taxes
Establishing the timeliness, lawfulness and regularity of submitted tax returns
Establishing tax base and tax liability
Carrying out inspection supervision
Conducting the seizure of assets in order to collect taxes
Filing charges in order to initiate misdemeanour and criminal proceedings

9. Porezna uprava obavlja upravne i druge stručne poslove, što se odnose na:
zaprimanje poreznih prijava, bilježenje poreznih obveza u poreznom knjigovodstvu, naplatu i povrat poreza,
utvrđivanje pravodobnosti, zakonitosti i pravilnosti podnijetih poreznih prijava,
utvrđivanje porezne osnovice i porezne obveze,
provođenje inspekcijskog nadzora,
provođenje ovrhe radi naplate poreza
podnošenje prijava za pokretanje prekršajnog i kaznenog postupka

10. Match the verb and noun in a collocation
Match the verb and noun in a collocation. Multiple matches may be possible.
Verb
Noun
establish
taxes
collect
charges
issue
data
refund
tax liability
carry out
contracts
file
authorization
enforce
documents
enter
supervision
timeliness
seizure

11. establish tax liability, timeliness
collect data, taxes
refund taxes
carry out supervision, seizure
file charges
enforce contracts
issue documents, authorization

12. Electronic Services of the Tax Administration
Read the paragraph Electronic Services of the Tax Administration and answer the following questions:
1.What are main tasks of the e-Croatia programme?
2. Which services are available eithin e-Taxes project?
3. What is necessary in order to use e-VAT services?
4. What is the purpose of the programme?
5. What are the advantages?

13. Tasks
One of the main tasks is to create favourable conditions for the development of electronic business
Creating legal environment began with the Law on Electronic Signatures was passed in January 2002 and the Law on Electronic Commerce in November 2003

14. Services
e-VAT service: the first electronic service of the Tax Administration within the e-Taxes project
It provides all taxpayers in Croatia with simple and secure distribution of the data on periodic calculation of VAT for a specific cost accounting period
The Electronic Tax Book Keeping Card
e-ID (enables the users to submit electronically their records of receipts from dependent labour)

15. Requirements for usage
A digital FINA certificate (digital signature) on a FINA Smart Card (e-Card) and an e-Taxes package

16. Purpose To modernise the operation of the Tax Administration
To enable costumers to submit tax registration via the Internet

17. Advantages
Time-saving
Reduced expenses
Services are free of charge

18. Find English translations of the following:
evidencija primitaka od nesamostalnog rada
predati poreznu prijavu preko interneta
razvoj elektroničkog poslovanja
dostava podataka o periodičnom obračunu PDV-a
određeno obračunsko razdoblje
službeno potvrđeni elektronički potpis

19. Answer key
evidencija primitaka od nesamostalnog rada – records of receipts from dependent labour
predati poreznu prijavu preko interneta – to submit tax registration via the Internet
razvoj elektroničkog poslovanja – development of electronic business
dostava podataka o periodičnom obračunu PDV-a – distribution of the data on periodic calculation of VAT
određeno obračunsko razdoblje – specific cost accounting period
službeno potvrđeni elektronički potpis – certified electronic signature

20. Complete the table with words from the text and their related forms:
VERB
NOUN
ADJECTIVE
submit
implement
utilization
successful
distribution

21. Thank you for your attention!